Revenue and Taxation Code section 8779

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and regulations adopted under this part, a penalty of 10 percent of the amount of the determination shall be added thereto.

Source: Section 8779, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8779. (updated Jan. 1, 1957; accessed Oct. 19, 2026).

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Up to date

Verified:
Oct. 19, 2026

§ 8779's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_8779

Original Source: Section 8779, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=8779. (last accessed May 12, 2025).